Income Declaration Scheme compliance: revised declarations allowed but undisclosed payments must be declared to secure immunity. Declarants may revise declarations before the Scheme closes provided revised undisclosed income is not less than earlier declared. The Scheme prevails over earlier reopening timelines. Declarations alone will not trigger CASS selection. Benami transfers regularising title where the beneficial owner paid consideration and declared fair market value do not attract capital gains or tax at source in the benamidar's hands. Confidentiality protections bar disclosure of valid declarations. Payments from undisclosed income must be declared to secure immunity. Form 3 timing equals payment deadline. Immunity extends to directors and partners. Quoted share valuation uses the exchange with highest trading volume.